SARS document guide
South African VAT invoice requirements
The value of the supply changes which supporting document and invoice particulars a VAT vendor needs to check.
What are the three practical document tiers?
For consideration of R50 or less, SARS says a tax invoice is not required, although a till slip or sales docket showing VAT is still needed to verify input tax. Above R50 and up to R5 000, an abridged tax invoice may be used. Above R5 000, a full tax invoice is required.
R50 or lessNo tax invoice required; keep supporting proof showing VAT.
R50–R5 000An abridged tax invoice may be used.
More than R5 000A full tax invoice is required.
What must appear on the document?
| Particular | Abridged invoice | Full invoice |
|---|---|---|
| “Tax invoice”, “VAT invoice” or “Invoice” wording | Required | Required |
| Supplier name, address and VAT number | Required | Required |
| Serial number and date | Required | Required |
| Description of goods or services | Required | Required, with full and proper description |
| Price and VAT information | Required in an approved format | Required in an approved format |
| Recipient name, address and VAT number | Not generally part of the abridged particulars | Required where the recipient is a vendor |
| Quantity or volume | Not generally part of the abridged particulars | Required |
A valid document does not automatically make the expense claimable
The invoice is one part of the test. The recipient must still consider whether the supplier and supply support an input-tax deduction, whether the purchase was for making taxable supplies, whether any private-use apportionment applies, and whether the category is subject to a specific denial.
Common review mistakes
- Demanding recipient details on every invoice below R5 000.
- Treating a card slip or payment confirmation as if it contains all required tax-invoice particulars.
- Accepting an OCR value without comparing it to the original document.
- Ignoring a missing supplier VAT number or an unreadable invoice number.
- Assuming that VAT shown on any receipt is automatically deductible.
How SlipSaver uses the tiers
The claim engine checks the document value and available fields, explains which tier applies, and flags missing details for review. AI extracts the document; the engine applies the configured rule; the user or accountant confirms the result.